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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Nov 14, 1969

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November 14, 1969 The General Manager Uniprom, Incorporated Araneta Enterprises Bldg. Cubao, Quezon City S i r : This refers to your letter dated September 12, 1969 requesting reconsideration of the letter of this Office dated June 20, 1969 denying your request for amusement tax exemption on your presentation of the musical show featuring the Herman's Hermits at the Araneta Coliseum on June 14 and 15, 1969. In reply thereto, I have the honor to inform you that after a careful review and study of the facts and the law involved in this case, this Office finds no legal justification upon which to grant your request. In view thereof, your request has to be as it is hereby denied. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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